Tax-Price Elasticities of Charitable Giving and Selection of Declaration : Panel Study of South Korea

Material type: 文書・図像類

Author: Kato, Hirokiほか

Publisher: Graduate School of Economics, Osaka University

Publication date: 2023-03

Material Format: Paper

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Note (General)：: This study estimates the tax-price elasticity of donations, considering the bias caused by the fact that the claim of tax incentives for charitable gi...

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Paper

Material Type: 文書・図像類
Title: Tax-Price Elasticities of Charitable Giving and Selection of Declaration : Panel Study of South Korea
Author/Editor: Kato, Hiroki
Goto, Tsuyoshi
Kim, Youngrok
Author Heading: Kato, Hiroki
Goto, Tsuyoshi
https://nrid.nii.ac.jp/nrid/1000030880223
Kim, Youngrok
Publication, Distribution, etc.: Graduate School of Economics, Osaka University
Publication Date: 2023-03
Publication Date (W3CDTF): 2023-03
Periodical title: Discussion Papers In Economics And Business
No. or year of volume/issue: 23-05
Volume: 23-05
Pages: 1-30
Text Language Code: eng
Subject Heading: Charitable giving
Tax incentives
Price elasticities
Selection
Declaration
Target Audience: 一般
Note (General): This study estimates the tax-price elasticity of donations, considering the bias caused by the fact that the claim of tax incentives for charitable giving depends on the taxpayer’s decision. We first present a way to eliminate this bias by supporting the intention-to-treat analysis. We then estimate the price elasticity by our method, using exogenous variation in tax incentives due to the 2014 tax reform in South Korea. We find that a 1% increase in donation prices reduces donor contributions by 1.6% and the donor ratio by 2.6%. Next, we use the control function approach, one of the instrumental variable methods, to examine how endogeneity from the decision to use tax incentives biases the estimation of price elasticity. We find that those with large amounts of charitable giving without tax incentives do not declare their giving, leading to an underestimation (in absolute value) of the price elasticity of donors’ contribution amount.
References (URI): URI
http://www2.econ.osaka-u.ac.jp/econ_society/dp/2305.pdf
Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）
https://irdb.nii.ac.jp
Original Data Provider (Database): 大阪大学 : 大阪大学学術情報庫　桜華